CLA-2-62:RR:NC:TA:360
Ms. Merrin Kramer
Three Times Clothier, LLC
561 Seventh Avenue
12th Floor
New York, NY 10018
RE: The tariff classification of a woman’s corset-like top from China
Dear Ms. Merrin Kramer:
In your letter dated April 27, 2010, you requested a classification ruling. Your sample will be returned as requested.
Style # FT1029 is a woman’s seven panel corset-like top. Five panels are constructed from 94% cotton and 6% spandex knit fabric. The center front and center back panels are constructed from 94% polyester and 6% spandex woven fabric. The lining is constructed of 82% polyester and 18% spandex knit fabric. The garment extends from the bust to the hip. The garment features a hemmed bottom, seamed and padded underwire cups, removable adjustable shoulder straps, a full rear opening that is secured by a zipper. The top portion of the padded underwire cup is secured by a four hook and eye adjustable closure at the back.
Since the woman’s corset-like top is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The corset-like top will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS.
The applicable subheading for the corset-like top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brenda Wade at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division